Charlie Chairs Inc, manufactures plastic moldings for car seats, costing systems two cost categories direct materials and conversion costs Each product must pass through Department and Department Direct materials are added at the beginning of production Conversion costs are allocated evenly throughout production Data for Department for February 2017 are Work in process beginning inventory 40% converted 250 units Units started during February 980 units Work in process, ending inventory 160 units Costs for Department for February 2017 are Work in procesu, beginning inventory Direct materials Corwersion costs $203 000 Direct materials costs added during February 5601.000 Conversion costs added during February 500000D $153 0 O 52298 B52542 OC 5612 OD 51410 Costs for Department A for February 2017 are: Work in process, beginning inventory Direct materials $153,000 Conversion costs $203,000 Direct materials costs added during February 5601,000 Conversion costs added during February $428,000 What is the unit cost per equivalent unit of beginning inventory in Department A? (Round the final answer to the nearest whole dollar) A. $2298 @ B. $2,642 OC. $612 OD. $1418